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The harmonization of lending standards within banks through mandated loan-level transparency
Kang, Jung Koo; Loumioti, Maria; Moerman, Regina Wittenberg - In: Journal of accounting & economics 72 (2021) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10013203468
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An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis
Yang, Ling - In: Journal of accounting & economics 73 (2022) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10013191162
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The politics of bank opacity
Yue, Heng; Zhang, Liandong; Zhong, Qinlin - In: Journal of accounting & economics 73 (2022) 2/3, pp. 1-26
Persistent link: https://www.econbiz.de/10013264628
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Asymmetric loan loss provision models
Basu, Sudipta; Vitanza, Justin; Wang, Wei - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-21
Persistent link: https://www.econbiz.de/10012494843
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Alternative evidence and views on asymmetric loan loss provisioning
Beatty, Anne; Liao, Scott - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-11
Persistent link: https://www.econbiz.de/10012494844
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Does managerial sentiment affect accrual estimates? Evidence from the banking industry
Hribar, Paul; Melessa, Samuel J.; Small, R. Christopher; … - In: Journal of accounting & economics 63 (2017) 1, pp. 26-50
Persistent link: https://www.econbiz.de/10011689363
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Loan loss accounting and procyclical bank lending : the role of direct regulatory actions
Wheeler, P. Barrett - In: Journal of accounting & economics 67 (2019) 2/3, pp. 463-495
Persistent link: https://www.econbiz.de/10012064492
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Does credit reporting lead to a decline in relationship lending? : evidence from information sharing technology
Sutherland, Andrew - In: Journal of accounting & economics 66 (2018) 1, pp. 123-141
Persistent link: https://www.econbiz.de/10011904771
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The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
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Do banks still monitor when there is a market for credit protection?
Shan, Chenyu; Tang, Dragon Yongjun; Winton, Andrew - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-25
Persistent link: https://www.econbiz.de/10012152677